Praveen , Haryana V. ITO, Ward 3, Karnal

ITA 900/DEL/2022

AI Insights

The case involves an appeal by the assessee, Praveen, against the order of the Ld. CIT(A), Karnal, for the Assessment Year 2016-17. The primary issue was the dismissal of the assessee's appeal by the Ld. CIT(A) due to non-prosecution and non-cooperative attitude. However, the Ld. CIT(A) did not adjudicate on the four specific grounds raised in form no. 35. The Income Tax Appellate Tribunal (ITAT) observed that under sub-section 6 of section 250 of the Income Tax Act 1961, the Ld. CIT(A) is obligated to adjudicate all grounds raised, even if the appeal is decided ex-parte. Consequently, the ITAT restored the appeal to the Ld. CIT(A) for a fresh decision on the specified grounds.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122097 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-03-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 03-05-2022
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.900/Del/2022 Assessment Year: 2016-17 Praveen 1014, Sec-9, Karnal, Haryana 132001 PAN BUFPP 5680 M vs. ITO, Ward-3, Karnal, Haryana 132001 (Appellant) (Respondent) For Assessee : Shri Varun Gupta, CA For Revenue : Shri Om Prakash, Sr DR Date of Hearing : 16.03.2023 Date of Pronouncement : 17.03.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal filed by the assessee is directed against the order dated 20.12.2019 of the Ld. CIT(A), Karnal, relating to Assessment Year 2016-17. ITA No.900/Del/2022 Praveen Page 2 of 3 2. Apropos ground no. 1 the learned Senior DR, in all fairness submitted that if it is found just and proper to restore the issue to the file of Ld. CIT(A) for adjudication of grounds of assessee raised in form no. 35 then the Department has no serious objection to that. 3. On careful consideration of submission of learned AR pertaining to ground no. 1 and order of Ld. CIT(A), I clearly observed that the Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and non-cooperative attitude of the assessee. However the Ld. CIT(A) has not adjudicated the four grounds of the assessee has raised in the form no. 35 filed before him. As per sub section 6 of section 250 of the Income Tax Act 1961, the Ld. CIT(A) is duty bound to adjudicate all grounds of assessee raised in form no 35 even in a situation when the appeal of the assessee is being decided ex-party qua assessee. Therefore ground no. 1 of assessee is allowed and appeal is restored to the file of Ld. CIT(A) for fresh adjudication of grounds of assessee raised in form no. 35 after allowing due opportunity to the assessee and without being influenced with the earlier first appellate order. ITA No.900/Del/2022 Praveen Page 3 of 3 4. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17.03.2023. Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Dated: 17 th March, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi